Official tax documents for South Africa

A dated copy of each document the South Africa authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.

40 documents, 59 files, archived 2026-09-10

Reading up first? Start with the South Africa crypto tax guide.

Start here

Most South African crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

Draft Guide to the Taxation of Crypto Assets (Legal-LPrep-Draft-2026-29)
The SARS Draft Guide to the Taxation of Crypto Assets, released for comment in July 2026, which is the fullest statement SARS has published on how it reads crypto transactions.
South African Revenue Service, Leveraged Legal ProductsArchived copy: PDF, 672 KB, fetched 2026-09-10Live source
Crypto Assets & Tax
The SARS Crypto Assets and Tax page, the short public summary the authority keeps current between guides.
South African Revenue ServiceArchived copy: PDF, 601 KB, fetched 2026-09-10Live source
Comprehensive Guide to Capital Gains Tax (Issue 9)
The Comprehensive Guide to Capital Gains Tax, which walks through the Eighth Schedule to the Income Tax Act, the provision that charges the gain.
South African Revenue ServiceArchived copy: PDF, 6.1 MB, fetched 2026-09-10Live source
Comprehensive Guide to the ITR12 Income Tax Return for Individuals (IT-AE-36-G05, Revision 40)
The ITR12 guide for individuals, which explains what belongs in each field of the return your crypto figures are declared on.
South African Revenue ServiceArchived copy: PDF, 2.2 MB, fetched 2026-09-10Live source
Rates of Tax for Individuals
The rates of tax for individuals, needed to work out what a gain or a trading profit actually costs.
South African Revenue ServiceArchived copy: PDF, 429 KB, fetched 2026-09-10Live source
Changes for Filing Season 2026
The Filing Season 2026 announcement, which sets the dates by which the return has to be in.
South African Revenue ServiceArchived copy: PDF, 295 KB, fetched 2026-09-10Live source

Browse by type

The full archive, grouped the way the authorities group it.

Guidance

22 documents

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Legislation

10 documents

The Acts, sections and statutory instruments the rules come from.

Forms and notes

1 documents

Return forms, schedules and the notes that explain how to complete them.

Announcements

7 documents

Policy papers, consultations and notices that signal what is changing.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-ita-1962.

ITA 1962
- Acts Administered by the Commissioner (index page for the Income Tax Act 58 of 1962 and the Eighth Schedule)PDF, 529 KBLive source
SARS ANNUAL EXCLUSION
- Annual Exclusion (Capital Gains Tax)PDF, 344 KBLive source
SARS ANNUAL EXCLUSION TABLE 9
- Comprehensive Guide to Capital Gains Tax (Issue 9)PDF, 6.1 MBLive source
SARS BUDGET 2026
- Budget 2026 Tax Guide (2026/27)PDF, 1.8 MBLive source
SARS CARF
- Crypto-Asset Reporting Framework (CARF)PDF, 381 KBLive source
SARS CGT GUIDE 9
- Comprehensive Guide to Capital Gains Tax (Issue 9)PDF, 6.1 MBLive source
SARS CGT PAGE
- Capital Gains TaxPDF, 575 KBLive source
SARS CRYPTO FAQ
- FAQs: Crypto assetsPDF, 436 KBLive source
SARS CRYPTO PAGE
- Crypto Assets & TaxPDF, 601 KBLive source
SARS DONATIONS TAX PAGE
- Donations TaxPDF, 541 KBLive source
SARS DRAFT GUIDE 2026
- Draft Guide to the Taxation of Crypto Assets (Legal-LPrep-Draft-2026-29)PDF, 672 KBLive source
SARS DRAFTS FOR COMMENT
- Draft documents for public comment (rolling register)PDF, 453 KBLive source
SARS FILING SEASON 2026
- Changes for Filing Season 2026PDF, 295 KBLive source
SARS IN 80
- Interpretation Note 80: The Income Tax Treatment of Stolen MoneyPDF, 168 KBLive source
SARS ITR12 GUIDE
- Comprehensive Guide to the ITR12 Income Tax Return for Individuals (IT-AE-36-G05, Revision 40)PDF, 2.2 MBLive source
SARS RATES INDIVIDUALS
- Rates of Tax for IndividualsPDF, 429 KBLive source
SARS RINGFENCE GUIDE
- Guide on the Ring-Fencing of Assessed Losses Arising from Certain Trades Conducted by IndividualsPDF, 197 KBLive source
SARS USP GUIDE
- Guide to Understatement Penalties (Issue 2)PDF, 775 KBLive source
SARS VAT CONNECT 9
- VAT Connect Issue 9 (February 2019)PDF, 408 KBLive source
SARS VAT PAGE
- Value-Added TaxPDF, 566 KBLive source
SARS VDP
- Voluntary Disclosure Programme (VDP)PDF, 625 KBLive source
TAA 2011
- Tax Administration Act 28 of 2011 (Government Gazette 35491 of 4 July 2012, as enacted)PDF, 7.5 MBLive source

What is not archived

Gaps we know about

Every entry in research/tax/ZA/sources.md is archived. [SARS CGT GUIDE 9] and [SARS ANNUAL EXCLUSION TABLE 9] are the same PDF (the second key cites Chapter 5, Table 1 of the first), so they share one row.
The consolidated text of the Income Tax Act 58 of 1962 and its Eighth Schedule - not archived: SARS publishes no free consolidated copy. [ITA 1962] resolves to the Legal Counsel index page, which is archived here and links each Act to its Government Gazette publication or a paid LexisNexis reference. The statutory wording quoted in the report is reproduced verbatim inside the SARS guides that are archived ([SARS CGT GUIDE 9], [SARS DRAFT GUIDE 2026], [SARS RINGFENCE GUIDE]).
https://www.gov.za/sites/default/files/gcis_document/201409/a282011.pdf is the Tax Administration Act 28 of 2011 as enacted in 2012; no consolidated amended version is published free of charge. The section 223 understatement penalty table as currently worded is taken from [SARS USP GUIDE], which is archived.
SARS Interpretation Notes and Binding General Rulings on crypto assets - none exist: the sweep of sars.gov.za found no Interpretation Note, BGR or advance tax ruling addressing crypto assets. IN 80 (stolen money) remains the nearest, and is archived.
The Taxation Laws Amendment Act 5 of 2026 and the Tax Administration Laws Amendment Act 4 of 2026 are archived for completeness because they are the amendment Acts in force for the years of assessment in scope, but neither contains a crypto-specific provision (zero occurrences of "crypto" in either text). South Africa's CARF obligations were made by regulation under section 257 of the Tax Administration Act, not by an amendment Act; that regulation (Notice 6887, GG 53735) is archived.
https://www.sars.gov.za/wp-content/uploads/CARF/SARS_CARFDataFileV1.0.zip - not archived: a ZIP of XSD schema files for RCASP submissions, a technical artefact rather than a document, and the same field definitions are set out in the archived CARF BRS.
The /latest-news/ mirrors of the 2023 and 2024 SARS crypto media releases - not archived separately: they duplicate the /media-release/ originals, which are archived.
The SARS Comprehensive Guide to Advance Tax Rulings - not archived: it is referenced from the advance tax rulings section but the sweep could not resolve a live URL for it, and it carries no crypto content that the report relies on. A guessed filename was not substituted.

Mirror and checksums

Every file is served from sources.coinfig.tax and mirrored at pub-3da1475361894804bb59c04a9a3c9ddf.r2.dev. If the first host is blocked on your network, swap the host in the address and keep the rest of the path. Each copy was checksummed when we fetched it, so a downloaded file can be checked back against the archive.

Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.